Abstract

http://ssrn.com/abstract=1118140
 
 

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Opinions on the Ethics of Tax Evasion: A Comparative Study of Utah and New Jersey


Robert W. McGee


Fayetteville State University

Sheldon R. Smith


Utah Valley University - Department of Accounting

April 2008


Abstract:     
The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views evolved on the topic. But the business ethics literature has paid scant attention to this issue, perhaps because of the belief that tax evasion is always unethical.

This paper reports the results of an empirical study of opinion in Utah and New Jersey. A survey of business students was conducted to determine the extent of their agreement or disagreement with the 15 main issues that Crowe (1944) identified plus three more recent issues. The arguments that have been made over the centuries to justify tax evasion were ranked to determine which arguments are strongest and which are weakest. Scores were compared between samples to determine whether the responses were significantly different.

Number of Pages in PDF File: 23

Keywords: ethics, tax evasion, Utah, New Jersey

JEL Classification: D60, E62, H26, K34, K42, M14, M40, P35

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Date posted: April 9, 2008  

Suggested Citation

McGee, Robert W. and Smith, Sheldon R., Opinions on the Ethics of Tax Evasion: A Comparative Study of Utah and New Jersey (April 2008). Available at SSRN: http://ssrn.com/abstract=1118140 or http://dx.doi.org/10.2139/ssrn.1118140

Contact Information

Robert W. McGee (Contact Author)
Fayetteville State University ( email )
School of Business and Economics
Fayetteville, NC 28301
United States
Sheldon R. Smith
Utah Valley University - Department of Accounting ( email )
800 West University Parkway
Orem, UT 84058
United States
801-863-6153 (Phone)
801-863-8060 (Fax)
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